People Ex Rel. Beaman v. . Feitner
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Oourt in the first judicial department, entered July 18, 1901, which modified, and affirmed as modified, an order of Special Term reducing an assessment upon personal property held by the relators.
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Appeal from an order of the Appellate Division of the Supreme Oourt in the first judicial department, entered July 18, 1901, which modified, and affirmed as modified, an order of Special Term reducing an assessment upon personal property held by the relators. On the second' Monday of January, 1899, the respondents were trustees under the will of William M. Prichard, deceased, and their respective places of residence were as follows: Charles’O. Beaman-, Hew York city; Duncan Smith, city of Yonkers; Levy S. Tenny, town of Glenridge, state of Hew Jersey. They had had an accounting, as executors,…
1Opinion of the CourtVann, J.
The ¡Revised Statutes provided that “all lands and all personal estate within this state, whether owned by individuals or by corporations, shall be liable to taxation, subject to éxemptions hereinafter specified.” (2 R. S. [7th ed.] 981.) Under this statute it was held that-mortgage securities owned by a resident of this state, but taken by and hi the custody of his agents who resided in other states, were not “ per sonal estate within this state,” and not liable to taxation here. (People ex rel. Jefferson v. Smith, 88 N. Y. 577.)
By chapter 392 of the Laws of 1883 it was provided that "• all…
2Cases cited1 opinion
- People Ex Rel. Darrow v. . ColemanNew York Court of Appeals · 1890
3Cited by29 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Jewish Hospital v. DoeAppellate Division of the Supreme Court of the State of New York · 1937
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- People Ex Rel. Callahan v. Board of EducationNew York Court of Appeals · 1903
- American Dock Co. v. City of New YorkNew York Supreme Court · 1940
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